SEC Comment Letter 0000000000-23-000598 to Torrid Holdings Inc. (CURV) (CIK 0001792781) (CURV)
Torrid Holdings Inc. (CURV) (CIK 0001792781)
Date: Jan. 19, 2023 · CIK: 0001792781 · Accession: 0000000000-23-000598
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File numbers found in text: 001-40571
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United States securities and exchange commission logo
January 19, 2023
Lisa Harper
Chief Executive Officer and Director
Torrid Holdings Inc.
18501 East San Jose Avenue
City of Industry, CA 91748
Re:Torrid Holdings Inc.
Form 10-K for the Fiscal Year Ended January 29, 2022
Filed March 30, 2022
File No. 001-40571
Dear Lisa Harper:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services